專業(yè)文獻(xiàn)閱讀中英.ppt

TITLE IIAUDITOR INDEPENDENCE,SEC. 201. SERVICES OUTSIDE THE SCOPE OF PRACTICE OF AUDITORS. 第二章 審計(jì)師的獨(dú)立性 第201節(jié) 審計(jì)師執(zhí)業(yè)范圍之外的業(yè)務(wù),(a) PROHIBITED ACTIVITIES.Section 10A of the Securities Exchange Act of 1934 (15 U.S.C. 78j1) is amended by adding at the end the following: (a)被禁止的行為1934年的證券交易法的10A 部分的修訂增加了下述條款：,ROHIBITED ACTIVITIES.Except as provided in subsection(g) P(h), it shall be unlawful for a registered public accounting firm(and any associated person of that firm, to the extent determined appropriate by the Commission) that performs for any issuer any audit required by this title or the rules of the Commission under this title or, beginning 180 days after the date of commencement of the operations of the Public Company Accounting Oversight Board established under section 101 of the Sarbanes-Oxley Act of 2002 (in this section referred to as the Board), g) 被禁止的行為除了本節(jié)(h)所述的業(yè)務(wù)外，在本章，或是SEC的相關(guān)條款，或是由本法案101規(guī)定成立的公眾公司會(huì)計(jì)監(jiān)督委員會(huì)(本節(jié)以下簡稱“委員會(huì)”)制定的條款(在委員會(huì)開始工作180天后生效)的規(guī)定下，執(zhí)行任何發(fā)行證券的公司任何審計(jì)業(yè)務(wù)的注冊會(huì)計(jì)師事務(wù)所(以及任何由SEC認(rèn)定的與該所相關(guān)聯(lián)的人員)，,the rules of the Board, to provide to that issuer, contemporaneously with the audit, any non-audit service, including“ 在執(zhí)行審計(jì)業(yè)務(wù)的同時(shí)，提供如下非審計(jì)業(yè)務(wù)是非法的：,(1) bookkeeping or other services related to the accounting records or financial statements of the audit client;(1) 涉及被審計(jì)客戶的會(huì)計(jì)記錄及財(cái)務(wù)報(bào)表的簿記或其他業(yè)務(wù)； (2) financial information systems design and implementation; (2) 設(shè)計(jì)及執(zhí)行財(cái)務(wù)信息系統(tǒng)；,(3) appraisal or valuation services, fairness opinions, or contribution-in-kind reports; (3) 評(píng)估或估價(jià)業(yè)務(wù)、公正業(yè)務(wù)或出具實(shí)物捐贈(zèng)報(bào)告書； (4) actuarial services; (4) 精算業(yè)務(wù)； (5) internal audit outsourcing services; (5) 內(nèi)部審計(jì)外部化業(yè)務(wù)；,(6) management functions or human resources; (6) 代行使管理或人力資源職能； (7) broker or dealer, investment adviser, or investment banking services; (7) 作為客戶的經(jīng)紀(jì)人或經(jīng)銷商，投資顧問，或提供投資銀行服務(wù)； (8) legal services and expert services unrelated to theaudit; and(8) 提供與審計(jì)無關(guān)的法律服務(wù)或?qū)＜曳?wù)；,(9) any other service that the Board determines, by regulation, is impermissible. (9) 任何委員會(huì)所規(guī)定的未被許可的業(yè)務(wù)。,(h) PREAPPROVAL REQUIRED FOR NON-AUDIT SERVICES.A registered public accounting firm may engage in any non-audit service,including tax services, that is not described in any of paragraphs(1) through (9) of subsection (g) for an audit client, only if the activity is approved in advance by the audit committee of the issuer, in accordance with subsection (i). (h) 事前需獲許可的非審計(jì)業(yè)務(wù)根據(jù)本法案的202(9)，只有事前得到發(fā)行證券公司審計(jì)委員會(huì)許可后，注冊會(huì)計(jì)師事務(wù)所才可以執(zhí)行如稅務(wù)咨詢等非審計(jì)業(yè)務(wù)，這些非審計(jì)業(yè)務(wù)不包括本法案201(g)所述(1)至(9)的業(yè)務(wù)?！?(b) EXEMPTION AUTHORITY.The Board may, on a case by case basis, exempt any person, issuer, public accounting firm, or transaction from the prohibition on the provision of services under section 10A(g) of the Securities Exchange Act of 1934 (as added by this section), to the extent that such exemption is necessary or appropriate in the public interest and is consistent with the protection of investors, and subject to review by the Commission in the same manner as for rules of the Board under section 107. (b)免除權(quán)在逐案審查的基礎(chǔ)上，如果委員會(huì)認(rèn)為免除遵守1934年證券交易法10A(g)禁令的義務(wù)對(duì)保護(hù)公眾利益來說是必要的或適當(dāng)?shù)?，并且與保護(hù)投資者的宗旨相一致，委員會(huì)有權(quán)免除任何人員、發(fā)行證券的公司、注冊會(huì)計(jì)師事務(wù)所或會(huì)計(jì)事項(xiàng)遵守1934年證券交易法10A(g)禁止的交易事項(xiàng)， 這種免除要由SEC來復(fù)核的規(guī)定與本法案107中的關(guān)于委員會(huì)的規(guī)定是相同的。,SEC. 202. PREAPPROVAL REQUIREMENTS.,Section 10A of the Securities Exchange Act of 1934 (15 U.S.C. 78j1), as amended by this Act, is amended by adding at the end the following: 第202節(jié) 事前許可 1934年的證券交易法的10A部分由本法案作出修訂，并增加了下述條款：,(i) PREAPPROVAL REQUIREMENTS. (1) IN GENERAL. “(i)事前許可 (1) 總則,(A) AUDIT COMMITTEE ACTION.All auditing services (which may entail providing comfort letters in connection with securities underwritings or statutory audits required for insurance companies for purposes of State law) and non-audit services, other than as provided in subparagraph (B), provided to an issuer by the auditor of the issuer shall be preapproved by the audit committee of the issuer. (A)審計(jì)委員會(huì)的職責(zé)除下段(B)的規(guī)定外，公司的審計(jì)師提供給該公司的所有審計(jì)業(yè)務(wù)(包括必須提供的與證券包銷有關(guān)的信心保證書，或是法律要求提供給保險(xiǎn)公司的法定審計(jì))和非審計(jì)業(yè)務(wù)須事先獲得該公司審計(jì)委員會(huì)的許可。,(B) MINIMUS EXCEPTION.The preapproval requirement under subparagraph (A) is waived with respect to the provision of non-audit services for an issuer, if (B)最少例外下述情況，可以豁免注冊會(huì)計(jì)師事務(wù)所在提供非審計(jì)業(yè)務(wù)前必須獲得許可(上段(A)的規(guī)定)：,(i) the aggregate amount of all such non-audit services provided to the issuer constitutes not more than 5 percent of the total amount of revenues paid by the issuer to its auditor during the fiscal year in which the nonaudit services are provided; (i) 在提供非審計(jì)業(yè)務(wù)的一個(gè)財(cái)政年度中，發(fā)行證券公司的審計(jì)師提供給公司所有非審計(jì)業(yè)務(wù)的總費(fèi)用不超過該公司支付給其審計(jì)師費(fèi)用總額的5%；,(ii) such services were not recognized by the issuer at the time of the engagement to be non-audit services;and (ii) 在簽定業(yè)務(wù)約定書時(shí)，公司并不認(rèn)為該業(yè)務(wù)是非審計(jì)業(yè)務(wù)；以及,(iii) such services are promptly brought to the attention of the audit committee of the issuer and approved prior to the completion of the audit by the audit committee or by 1 or more members of the audit committee who are members of the board of directors to whom authority to grant such approvals has been delegated by the audit committee. (iii) 該業(yè)務(wù)已引起了公司審計(jì)委員會(huì)的注意，并在審計(jì)完成前得到了審計(jì)委員會(huì)的許可，以及得到了一名或多名既是審計(jì)委員會(huì)成員又是董事會(huì)成員(審計(jì)委員會(huì)授予了該成員批準(zhǔn)這種許可的權(quán)力)的許可。,(2) DISCLOSURE TO INVESTORS.Approval by an audit committee of an issuer under this subsection of a non-audit service to be performed by the auditor of the issuer shall be disclosed to investors in periodic reports required by section 13(a). (2) 向投資者披露得到公司審計(jì)委員會(huì)許可的非審計(jì)業(yè)務(wù)應(yīng)按證券交易法13(a)的規(guī)定，在定期報(bào)告中向投資者披露。,(3) DELEGATION AUTHORITY.The audit committee of an issuer may delegate to 1 or more designated members of the audit committee who are independent directors of the board of directors, the authority to grant preapprovals required by this subsection. The decisions of any member to whom authority is delegated under this paragraph to preapprove an activity under this subsection shall be presented to the full audit committee at each of its scheduled meetings. (3) 授權(quán)發(fā)行證券公司的審計(jì)委員會(huì)可以授予1名或多名既是審計(jì)委員會(huì)成員又是董事會(huì)的獨(dú)立董事批準(zhǔn)上述事前許可的權(quán)力。授予任何人批準(zhǔn)事前許可權(quán)力的決定應(yīng)在每次審計(jì)委員會(huì)例會(huì)時(shí)提交給所有該委員會(huì)的成員。,PPROVAL OF AUDIT SERVICES FOR OTHER PURPOSES. (4) A In carrying out its duties under subsection (m)(2), if the audit committee of an issuer approves an audit service within the scope of the engagement of the auditor, such audit service shall be deemed to have been preapproved for purposes of this subsection. (4) 其他目的審計(jì)業(yè)務(wù)的許可在行使本法案(m)(2)所述的職責(zé)時(shí)，如果發(fā)行證券公司的審計(jì)委員會(huì)批準(zhǔn)了一項(xiàng)在審計(jì)業(yè)務(wù)約定書范圍內(nèi)的審計(jì)業(yè)務(wù)，則該業(yè)務(wù)應(yīng)被認(rèn)為已獲得事前許可?！?SEC. 203. AUDIT PARTNER